Use of judgements and estimates	6 Months Ended
Jun. 30, 2025
Judgements And Estimates [Abstract]
Use of judgements and estimates	Use of judgements and estimates The preparation of interim financial statements requires management to make judgements, estimates and assumptions that affect the application of accounting policies and the reported amounts of assets and liabilities, income and expenses. Actual results may differ from these estimates. The significant judgements made by management in applying the Group's accounting policies and the key sources of estimation uncertainty were the same as those described in the consolidated last annual financial statements with the exception of the control assessment relating to the participation in Golden Ocean Group Limited. On March 4, 2025, the Company announced that it entered into a share purchase agreement with Hemen Holding Limited ("Hemen") for the acquisition of 81,363,730 shares in Golden Ocean Group Limited ("Golden ocean") representing approximately 40.8% of Golden Ocean's issued and outstanding voting shares at a price of USD 14.49 per share. Following the closing of the Share Purchase on March 12, 2025, CMB.TECH holds 40.8% of Golden Ocean's outstanding common shares. As the remaining shareholdings are widely dispersed and no contractual agreements are in place with other shareholders regarding preferred voting rights, the shareholding of 40.8% is considered a majority shareholding. Based on voting patterns at the three most recent shareholder meetings, it can be concluded that, following completion of the share purchase on March 12, 2025, CMB.TECH holds significantly more voting rights than any other shareholder or organized group of shareholders, resulting in de facto power through voting rights. The Company has assessed that control has been obtained in accordance with IFRS 10 as of that date, Consequently, Golden Ocean was fully integrated as a subsidiary within CMB.TECH's consolidated accounts. Measurement of fair values A number of the Group's accounting policies and disclosures require the measurement of fair values, for both financial and non-financial assets and liabilities. The Group has an established control framework with respect to the measurement of fair values. This includes a valuation team that has overall responsibility for overseeing all significant fair value measurements, including Level 3 fair values, and reports directly to the CFO. The valuation team regularly reviews significant unobservable inputs and valuation adjustments. If third party information, such as broker quotes or pricing services, is used to measure fair values, then the valuation team assesses the evidence obtained from the third parties to support the conclusion that such valuations meet the requirements of IFRS, including the level in the fair value hierarchy in which such valuations should be classified. Significant valuation issues are reported to the Group Audit and Risk Committee. When measuring the fair value of an asset or a liability, the Group uses market observable data as far as possible. Fair values are categorized into different levels in a fair value hierarchy based on the inputs used in the valuation techniques as follows. •Level 1: quoted prices (unadjusted) in active markets for identical assets or liabilities. •Level 2: inputs other than quoted prices included in Level 1 that are observable for the asset or liability, either directly (i.e. as prices) or indirectly (i.e. derived from prices). •Level 3: inputs for the asset or liability that are not based on observable market data (unobservable inputs). If the inputs used to measure the fair value of an asset or a liability might be categorized in different levels of the fair value hierarchy, then the fair value measurement is categorized in its entirety in the same level of the fair value hierarchy as the lowest level input that is significant to the entire measurement. The Group recognizes transfers between levels of the fair value hierarchy at the end of the reporting period during which the change has occurred. Further information about the assumptions made in measuring fair values are included in the following notes: •Note 8 - Assets and liabilities held for sale and discontinued operations and •Note 18 - Financial Instruments •Note 24 - Business Combination •Note 25 - Investments

Use of judgements and estimates

6 Months Ended

Jun. 30, 2025

Judgements And Estimates [Abstract]

Use of judgements and estimates

The preparation of interim financial statements requires management to make judgements, estimates and

assumptions that affect the application of accounting policies and the reported amounts of assets and

liabilities, income and expenses. Actual results may differ from these estimates.

The significant judgements made by management in applying the Group's accounting policies and the key

sources of estimation uncertainty were the same as those described in the consolidated last annual

financial statements with the exception of the control assessment relating to the participation in Golden

Ocean Group Limited.

On March 4, 2025, the Company announced that it entered into a share purchase agreement with Hemen

Holding Limited ("Hemen") for the acquisition of 81,363,730 shares in Golden Ocean Group Limited

("Golden ocean") representing approximately 40.8% of Golden Ocean's issued and outstanding voting

shares at a price of USD 14.49 per share. Following the closing of the Share Purchase on March 12, 2025,

CMB.TECH holds 40.8% of Golden Ocean's outstanding common shares. As the remaining shareholdings

are widely dispersed and no contractual agreements are in place with other shareholders regarding

preferred voting rights, the shareholding of 40.8% is considered a majority shareholding. Based on voting

patterns at the three most recent shareholder meetings, it can be concluded that, following completion of

the share purchase on March 12, 2025, CMB.TECH holds significantly more voting rights than any other

shareholder or organized group of shareholders, resulting in de facto power through voting rights. The

Company has assessed that control has been obtained in accordance with IFRS 10 as of that date,

Consequently, Golden Ocean was fully integrated as a subsidiary within CMB.TECH's consolidated

accounts.

Measurement of fair values

A number of the Group's accounting policies and disclosures require the measurement of fair values, for

both financial and non-financial assets and liabilities.

The Group has an established control framework with respect to the measurement of fair values. This

includes a valuation team that has overall responsibility for overseeing all significant fair value

measurements, including Level 3 fair values, and reports directly to the CFO.

The valuation team regularly reviews significant unobservable inputs and valuation adjustments. If third

party information, such as broker quotes or pricing services, is used to measure fair values, then the

valuation team assesses the evidence obtained from the third parties to support the conclusion that such

valuations meet the requirements of IFRS, including the level in the fair value hierarchy in which such

valuations should be classified. Significant valuation issues are reported to the Group Audit and Risk

Committee.

When measuring the fair value of an asset or a liability, the Group uses market observable data as far as

possible. Fair values are categorized into different levels in a fair value hierarchy based on the inputs used

in the valuation techniques as follows.

•Level 1: quoted prices (unadjusted) in active markets for identical assets or liabilities.

•Level 2: inputs other than quoted prices included in Level 1 that are observable for the asset or liability,

either directly (i.e. as prices) or indirectly (i.e. derived from prices).

•Level 3: inputs for the asset or liability that are not based on observable market data (unobservable

inputs).

If the inputs used to measure the fair value of an asset or a liability might be categorized in different levels

of the fair value hierarchy, then the fair value measurement is categorized in its entirety in the same level

of the fair value hierarchy as the lowest level input that is significant to the entire measurement.

The Group recognizes transfers between levels of the fair value hierarchy at the end of the reporting

period during which the change has occurred.

Further information about the assumptions made in measuring fair values are included in the following

notes:

•Note 8 - Assets and liabilities held for sale and discontinued operations and

•Note 18 - Financial Instruments

•Note 24 - Business Combination

•Note 25 - Investments